The European Union (EU) has created a Binding Tariff Information system (BTI) in order to help economic operators obtain the correct tariff classification for goods that they intend to import or export.

The Binding Tariff Information (BTI) enables businesses to obtain a guaranteed tariff classification from the customs authorities that is valid throughout the EU, regardless of the Member State which issued it.

In Luxembourg, BTI applications should be submitted to the Customs and Excise Agency (Administration des douanes et accises).

Who is concerned

Any business involved in international trade activities from and to Luxembourg can apply for a BTI.

Since 1 October 2019, the EU portal must be used by all economic operators who:

• have received a BTI decision;
• intend to apply for a BTI decision;
• represent a company:
  • which has applied for a BTI decision; or
  • which has received a BTI decision.

Preliminary steps

Before the online application can be submitted, the applicant must:

• request an Economic Operator Registration and Identification number (EORI) from to the Customs and Excise Agency if they do not already have one;
• request a user account and password from the Customs and Excise Agency for the identification and authorisation service of the EU Customs Trader Portal.

Since 1 October 2019, operators who wish to apply for a BTI must be registered in a Central Uniform User Management and Digital Signature System (UUM&DS). 

How to proceed

Submitting the BTI application

Businesses must submit their Binding Tariff Information application (BTI) using the EU Customs Trader Portal.

Access to the EU Customs Trader Portal is validated and managed through the Uniform User Management and Digital Signature System (UUM&DS).

Supporting documents

The application should be accompanied by a detailed description of the goods concerned.

In certain cases, sending a sample might prove useful.

Validity period of the BTI

A BTI is generally valid for 3 years.

However, a BTI may cease to be valid in certain cases such as:

• the publication of a classification regulation; or
• a change in the interpretation of the nomenclature on an international level.

In these circumstances, the economic operator may request the permission from the customs authorities to continue using the BTI for a so-called "grace period".

The BTI is valid in all of the EU.

Obligations

BTI decisions are only binding, with regard to the tariff classification of goods:

• for the customs authorities in all the Members States vis-a-vis:
  • the holder of the decision;
  • the goods for which the customs formalities were completed after the date on which the decision took effect;
• for the holder of the decision vis-a-vis the customs authorities in all the Member States from the date on which the decision was received or deemed to have been received by the holder.

The decision holder must notify the customs authorities of the existence of a BTI decision:

• when importing or exporting goods;
• in the case of representation.

The decision holder must indicate the BTI in the customs declaration.

Consultation of BTI decisions in force

All BTI decisions issued by the national customs authorities are entered into the European Binding Tariff Information database (EBTI-Base) managed by the European Commission.

Forms / Online services

Who to contact